2026 Long-Term Capital Gains Tax Brackets
|
Tax Rate |
Income Range at Which Rate Applies, Single |
Applies, SingleIncome Range at Which Rate Applies, Head of Household |
Income Range at Which Rate Applies, Married Filing Jointly and Surviving Spouses |
|---|---|---|---|
|
0% |
$0–$49,450 |
$0–$66,200 |
$0–$98,900 |
|
15% |
$49,451–$545,500 |
$66,201–$579,600 |
$98,901–$613,700 |
|
20% |
$545,501+ |
$579,601+ |
$613,701+ |
|
|
|||
Interest Income & Ordinary Dividends are taxed at ordinary income rates
Qualified Dividends are taxable:
- 0% on any amount that otherwise would be taxed at a 10% or 15% rate,
- 15% on any amount that otherwise would be taxed at rates greater than 15% but less than 37%
- 20% on any amount that otherwise would be taxed at a 37% rate.
Net Investment Income Tax is 3.8% tax on interest, dividends, capital gains, rental and royalty income. Tax applies on earnings that exceed bellow threshold rates:
Married filing jointly — $250,000,
Married filing separately — $125,000,
Single or head of household — $200,000, or
Qualifying widow(er) with a child — $250,000.